1. Stephen A. Zeff, Rice University
Comment on Kaplan
Stephen A. Zeff, Rice University

2. Original Aim of Accounting Horizons
AAA Publications Committee: “to provide our members and professional colleagues with an opportunity to expand their accounting horizons and develop interfaces on accounting issues that can contribute to better research, teaching and practice.”
Inaugural editor Robert Mautz’s list of the kinds of manuscripts he invited for editorial consideration (1987):
Analyses of accounting issues
Descriptive reports of technical proposals and innovative or otherwise interesting practices

3. Evaluations of applied research findings
Content reviews of accounting and auditing standards
Case studies having significant practical applications
Proposals for improvements and extensions of practice
Position papers on debates of the day
Evaluations of legal developments
Interpretations of hypothesis testing/statistically oriented research, to the extent these have implications for present or future practice

4. Mautz-type Papers in Accounting Horizons: 1987 to 2009
Totals
# per Issue
# of AAA Committee Reports Included in Total
(2 years)
120
15.0
146
12.2 1 66
5.5 9 89
7.4 14 58
4.8 10 60
5.0 11 36
3.0 6 51
4.3

5. Trend in Mautz-Papers